Land Acquisition Act 1993

Where a person whose land has been acquired owes or owed any prescribed charge in respect of that land immediately before the acquisition, the acquiring authority may deduct the amount of the prescribed charge from the purchase-money or compensation and pay that amount to the person to whom it is due.

Where, under subsection (1), an acquiring authority pays any prescribed charge to the person to whom it is due – the tender by the authority of the balance of the purchase-money is, for all purposes, a sufficient tender of the purchase-money agreed to be paid by the authority to that person; or the liability of the authority to pay compensation is discharged to the extent of that payment.

In this section, prescribed charge means any tax, rate or charge payable to the Crown (whether in right of the Commonwealth or of this State) or any rate or charge payable to a local authority or other statutory body authorized to levy such rate or charge on land.